Dr. ROBA Michel: what changed
What changed
Dr. ROBA Michel
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€62,973
2024 · €41,447+€21,526
Equity
€194,468
2024 · €154,651+€39,817
Cash
€210,053
2024 · €152,563+€57,491
Balance sheet total
€236,868
2024 · €193,697+€43,171
Largest movements
Assets
- Cash +€57,491
up €57,491 (+37.7%), from €152,563 to €210,053
mainly Net result for the year (+€62,973) and Depreciation (+€14,339)
- Tangible fixed assets -€14,339
down €14,339 (-38.2%), from €37,501 to €23,162
of which Furniture and vehicles: -€12,960
Equity and liabilities
- Reserves +€39,817
up €39,817 (+34.3%), from €116,245 to €156,061
of which Distributable reserves: +€39,817
- Tax, wage and social debts +€6,997
up €6,997 (+50.9%), from €13,754 to €20,751
- Other debts -€4,327
down €4,327 (-17.5%), from €24,787 to €20,460
Income statement
- Turnover -€344,613
no longer reported in 2025 (was €344,613)
- Purchases and services -€181,705
no longer reported in 2025 (was €181,705)
- Staff costs -€83,444
no longer reported in 2025 (was €83,444)
- Gross operating margin -€71,768
down €71,768 (-44.1%), from €162,908 to €91,141
- Taxes -€7,021
down €7,021 (-35.1%), from €20,000 to €12,979
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€41,447
Gross operating margin
-€71,768
Staff costs
+€83,444
Depreciation
+€1,690
Other operating charges
+€378
Financial income
+€42
Financial charges
+€720
Taxes
+€7,021
Result 2025
€62,973
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€80,666
Investment
-€19
Financing
-€23,156
Cash 2024
€152,563
From operations (derived)
+€80,666
Net result for the year
+€62,973
Depreciation
+€14,339
Trade debts
+€685
Tax, wage and social debts
+€6,997
Other debts
-€4,327
Investment (derived)
-€19
Investment in fixed assets (net)
-€19
Financing
-€23,156
Contributions, distributions and other
-€23,156
Cash 2025
€210,053
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,697 | €236,868 | +€43,171 | +22.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €41,135 | €26,815 | -€14,320 | -34.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €37,501 | €23,162 | -€14,339 | -38.2% |
| Plant, machinery and equipment | 23 | €5,390 | €4,011 | -€1,379 | -25.6% |
| Furniture and vehicles | 24 | €32,111 | €19,151 | -€12,960 | -40.4% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €3,634 | €3,652 | +€19 | +0.5% |
| Current assets | 29/58 | €152,563 | €210,053 | +€57,491 | +37.7% |
| Cash at bank and in hand | 54/58 | €152,563 | €210,053 | +€57,491 | +37.7% |
| Total equity and liabilities | 10/49 | €193,697 | €236,868 | +€43,171 | +22.3% |
| Equity | 10/15 | €154,651 | €194,468 | +€39,817 | +25.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €116,245 | €156,061 | +€39,817 | +34.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €47,200 | €47,200 | = | 0.0% |
| Distributable reserves | 133 | €67,185 | €107,001 | +€39,817 | +59.3% |
| Profit (loss) carried forward | 14 | €19,806 | €19,806 | +€0 | 0.0% |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Amounts payable | 17/49 | €39,046 | €42,401 | +€3,354 | +8.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €39,046 | €42,401 | +€3,354 | +8.6% |
| Trade debts | 44 | €506 | €1,190 | +€685 | +135% |
| Suppliers | 440/4 | €506 | €1,190 | +€685 | +135% |
| Taxes, remuneration and social security | 45 | €13,754 | €20,751 | +€6,997 | +50.9% |
| Taxes | 450/3 | €13,754 | €20,751 | +€6,997 | +50.9% |
| Other amounts payable | 47/48 | €24,787 | €20,460 | -€4,327 | -17.5% |
| Turnover | 70 | €344,613 | - | -€344,613 | |
| Goods, raw materials, services and sundry goods | 60/61 | €181,705 | - | -€181,705 | |
| Remuneration, social security and pensions | 62 | €83,444 | - | -€83,444 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,028 | €14,339 | -€1,690 | -10.5% |
| Other operating charges | 640/8 | €789 | €411 | -€378 | -47.9% |
| Gross operating margin | 9900 | €162,908 | €91,141 | -€71,768 | -44.1% |
| Operating profit (loss) | 9901 | €62,648 | €76,391 | +€13,743 | +21.9% |
| Financial income | 75/76B | €217 | €258 | +€42 | +19.1% |
| Recurring financial income | 75 | €217 | €258 | +€42 | +19.1% |
| Financial charges | 65/66B | €1,417 | €697 | -€720 | -50.8% |
| Recurring financial charges | 65 | €1,417 | €697 | -€720 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €61,447 | €75,952 | +€14,505 | +23.6% |
| Income taxes | 67/77 | €20,000 | €12,979 | -€7,021 | -35.1% |
| Profit (loss) for the period | 9904 | €41,447 | €62,973 | +€21,526 | +51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,447 | €62,973 | +€21,526 | +51.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.